County Tax Credits for Historic Rehabilitation

Harford County historic preservation tax credits are only available to those properties that are designated as Harford County Historic Landmarks by the County Council.

Benefits: Owners may reduce their County real property tax by a tax credit based on:

the amount their assessment increased due to the rehabilitation or restoration; and

a tax credit equal to 10% of their qualified restoration and rehabilitation expenses (QREs) up to $7,500 (This is based on QREs of $75,000. QREs many exceed $75,000, but the 10% tax credit is capped at $7,500).

Requirements: All work must meet the Secretary of the Interior’s Standards for the Treatment of Historic Properties. The tax credit application is a two part process:

Part 1: Rehabilitation plans must be approved by the Harford County Historic Preservation Commission, through a Certificate of Appropriateness (COA) prior to the commencement of work. After approval, the project can start.

Part 2: When the project is complete the applicant must submit a Certification of Completed Work application, which certifies that the work was completed according to plans approved in the COA and adheres to the Secretary of the Interior’s Standards. This part includes a staff site visit and a review by the Historic Preservation Commission at their monthly public meeting.

Since 2002, county historic preservation tax credits have saved, Harford County Historic Landmark owners $40,000 in property taxes. There is no limit on the number of tax credits granted; however a previous tax credit amount must be exhausted before another credit can be granted.